GST Return Filing Due Dates Calendar FY 2026-27

Maintaining absolute statutory compliance is vital for any business operating in India. Under the Goods and Services Tax (GST) laws, missing return filing due dates leads to immediate consequences: cash outflow via daily late fees, 18% annual interest penalties under Section 50, and the risk of customer relationship strain due to blocked Input Tax Credit (ITC).

To help finance teams, tax consultants, and business owners plan their month, we have compiled the official **GST Return Filing Due Dates Compliance Calendar for the Financial Year 2026-27**.

1. Monthly Taxpayers Deadline Schedule

Regular taxpayers with an Aggregate Annual Turnover (AATO) exceeding ₹5 Crore must file returns monthly. The deadlines are structured as:

• Form GSTR-1 (Outward Supplies): Must be submitted by the **11th of the following month**. For example, GSTR-1 for April 2026 is due by May 11, 2026.
• Form GSTR-3B (Summary Return & Payment): Must be filed by the **20th of the following month**. May tax payments are due by June 20, 2026.
• Forms GSTR-7 & GSTR-8 (TDS/TCS operators): Must be filed by the **10th of the following month**.

2. Non-Resident and OIDAR Return Deadlines

Special classes of taxpayers must follow distinct return deadlines:

• Form GSTR-5 (Non-Resident Taxable Persons): Filed monthly by the **13th of the following month** or within 7 days after the expiry of registration, whichever is earlier.
• Form GSTR-5A (OIDAR service providers): Offshore online service providers must file GSTR-5A by the **20th of the following month** to declare sales to unregistered Indian consumers.

2. Quarterly Taxpayers (QRMP Scheme) Deadlines

Small taxpayers with an AATO up to ₹5 Crore can opt for the **Quarterly Return Monthly Payment (QRMP) Scheme**. Deadlines differ from the monthly cycle:

• Monthly Cash Deposit (Form PMT-06): Taxpayers must pay their estimated tax monthly by the **25th of the succeeding month** for the first two months of the quarter.
• Form GSTR-1 (Quarterly): The sales invoices for the entire quarter must be uploaded by the **13th of the month following the quarter**.
• Form GSTR-3B (Quarterly): The return and final payment are due on either the **22nd or 24th of the month following the quarter**, based on state grouping.

The Invoice Furnishing Facility (IFF): Taxpayers under the QRMP scheme can utilize the **Invoice Furnishing Facility (IFF)** to upload B2B sales invoices during the first two months of the quarter (between the 1st and the 13th of the following month). The IFF is an optional utility designed to pass on Input Tax Credit (ITC) to your business customers dynamically without waiting for the quarter-end GSTR-1 return filing, keeping commercial relationships smooth.

State-wise GSTR-3B Groupings:

Group 1 (Due Date: 22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Andhra Pradesh, Telangana, Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.

Group 2 (Due Date: 24th): Jammu and Kashmir, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, Delhi.

3. Composition Scheme Taxpayers Deadlines

Small retail and restaurant businesses registered under the **Composition Scheme (Section 10)** enjoy simplified return schedules:

• Form GST CMP-08 (Quarterly Challan-cum-Statement): Used to pay taxes quarterly, due by the **18th of the month following the quarter**.
• Form GSTR-4 (Annual Return): A comprehensive yearly return due by the **30th of April** of the following financial year.

Similar to regular taxpayers, composition dealers face immediate portal blocks if they fall behind. Specifically, if a composition taxpayer fails to file Form CMP-08 for two consecutive quarters, the portal suspends their billing privileges and flags their GSTIN as inactive. Furthermore, under the CGST Rules, if they fail to file the GSTR-4 annual return for three consecutive financial years, their registration is canceled suo motu by the tax officer, requiring complex REG-21 revocation procedures to restore.

4. Late Fees, Penalties, and Account Blockages

Missing any of these deadlines triggers automated portal-level penalties:

Late Fees Structure (Per Return):

• Nil Return: ₹20 per day (₹10 CGST + ₹10 SGST), capped at a maximum of ₹500.
• Taxable Return: ₹50 per day (₹25 CGST + ₹25 SGST), capped at a maximum of ₹10,000 for regular taxpayers, and lower caps for QRMP/composition schemes based on turnover brackets.

E-Way Bill and GSTIN Suspension:

If a taxpayer fails to file GSTR-3B returns for two consecutive tax periods, their **e-way bill generation access is suspended (Rule 138E)**. This halts their logistical operations.

Furthermore, under **Rule 21A**, continuous non-filing of GSTR-3B returns for six months leads to the automated **suspension of the company's GSTIN**, blocking all outward sales and B2B billing.

5. QRMP Late Interest Calculation Rules

Taxpayers under the QRMP scheme pay monthly tax using Form PMT-06. If the taxpayer underpays their monthly liability under the *Self-Assessment Method*, interest at **18% per annum** is charged on the unpaid cash portion.

Interest accumulates from the 26th of the succeeding month to the date of debiting the GSTR-3B return. Under the *Fixed Sum Method*, no interest is charged for the first two months if 35% of the previous quarter's cash liability is deposited before the 25th, even if the actual liability turns out to be higher.

6. Compliance Calendar FY 2026-27

The table below lists the standard due dates for regular taxpayers across the current fiscal months:

7. Best Practices: Automating Filing Schedules

To prevent late-fee liabilities and maintain client trust:

1. Sync Tally Database Early: Avoid importing and reviewing transactions on the 10th or 19th. Aim to reconcile bank statements and purchase ledgers weekly.
2. Track Supplier Filing: Use online validation systems to monitor which vendors have filed their GSTR-1 returns, ensuring their invoices populate in your GSTR-2B before the GSTR-3B payment cutoff.